ZnO/Cu/ZnO multilayers were prepared on glass substrates by simultaneous RF magnetron sputtering of ZnO and dc magnetron sputtering of Cu. The influence of post growth annealing on the structural, electrical and optical properties of the multilayer was investigated. The experimental results show that the properties of the multilayers are improved with post annealing in vacuum and deteoriated in air, nitrogen or oxygen atmospheres. X-ray diffraction measurement indicated that the multilayers are c-axis oriented similar to ZnO wurzite structure. The multilayers heat treated up to 200 degrees C under vacuum maintained a transmittance over 85% and sheet resistance about 9.46 Omega/sq which further increases with increase of the annealing temperature. (C) 2007 Elsevier B.V. All rights reserved.